Integrated Filing — IndAS

General information about company
Scrip Code	543653
NSE Symbol	BIKAJI
MSEI Symbol	NOTLISTED
ISIN	INE00E101023
Name of company	BIKAJI FOODS INTERNATIONAL LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	05-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	MANUFACTURING OF BHUJIA, PAPAD, SWEET ETC.
Start date and time of board meeting	15-May-2025   15:30:00
End date and time of board meeting	15-May-2025   18:15:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-06
Indicate Company website link for updated RPT policy of the Company	https://www.bikaji.com/governance#policies
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
The Company has not defaulted in the repayment of any loans and has not issued any debt securities.

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	5858840000	25368626000
	Other income	77121000	297051000
	Total income	5935961000	25665677000
2	Expenses
(a)	Cost of materials consumed	3669644000	16024126000
(b)	Purchases of stock-in-trade	350421000	1461528000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-34407000	-107782000
(d)	Employee benefit expense	306571000	1331133000
(e)	Finance costs	34559000	109697000
(f)	Depreciation, depletion and amortisation expense	174083000	692991000
(f)	Other Expenses
1	Other Expenses	776052000	3294184000
	Total other expenses	776052000	3294184000
	Total expenses	5276923000	22805877000
3	Total profit before exceptional items and tax	659038000	2859800000
4	Exceptional items	0	0
5	Total profit before tax	659038000	2859800000
6	Tax expense
7	Current tax	161553000	707567000
8	Deferred tax	7417000	27994000
9	Total tax expenses	168970000	735561000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	490068000	2124239000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	490068000	2124239000
17	Other comprehensive income net of taxes	10176000	3798000
18	Total Comprehensive Income for the period	500244000	2128037000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	250593000	250593000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.95	8.48
	Diluted earnings (loss) per share from continuing operations	1.95	8.48
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	1.95	8.48
	Diluted earnings (loss) per share from continuing and discontinued operations	1.95	8.48
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	6678865000
	Capital work-in-progress	916777000
	Investment property	58670000
	Goodwill	0
	Other intangible assets	3241000
	Intangible assets under development	20660000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	1806459000
	Trade receivables, non-current	0
	Loans, non-current	601151000
	Other non-current financial assets	168790000
	Total non-current financial assets	2576400000
	Deferred tax assets (net)	27841000
	Other non-current assets	848571000
	Total non-current assets	11131025000
2	Current assets
	Inventories	864059000
	Current financial asset
	Current investments	44329000
	Trade receivables, current	985656000
	Cash and cash equivalents	203549000
	Bank balance other than cash and cash equivalents	1696615000
	Loans, current	0
	Other current financial assets	908044000
	Total current financial assets	3838193000
	Current tax assets (net)
	Other current assets	1729193000
	Total current assets	6431445000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	17562470000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	250593000
	Other equity	14047252000
	Total equity attributable to owners of parent	14297845000
	Non controlling interest
	Total equity	14297845000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	58400000
	Total non-current financial liabilities	58400000
	Provisions, non-current	15212000
	Deferred tax liabilities (net)	443615000
	Deferred government grants, Non-current	0
	Other non-current liabilities	302975000
	Total non-current liabilities	820202000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1290051000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	50185000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	466618000
	Total Trade payable	516803000
	Other current financial liabilities	171489000
	Total current financial liabilities	1978343000
	Other current liabilities	355219000
	Provisions, current	60689000
	Current tax liabilities (Net)	50172000
	Deferred government grants, Current	0
	Total current liabilities	2444423000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	3264625000
	Total equity and liabilites	17562470000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement gain/ (losses) on defined benefit plans	13598000	5075000
	Total Amount of items that will not be reclassified to profit and loss	13598000	5075000
2	Income tax relating to items that will not be reclassified to profit or loss	3422000	1277000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	10176000	3798000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			2859800000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			109697000
	Adjustments for decrease (increase) in inventories			-156043000
	Adjustments for decrease (increase) in trade receivables, current			115036000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-728792000
	Adjustments for decrease (increase) in other non-current assets			20994000
	Adjustments for other financial assets, non-current			4724000
	Adjustments for other financial assets, current			1509000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			26645000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			10903000
	Adjustments for increase (decrease) in other non-current liabilities			1768000
	Adjustments for depreciation and amortisation expense			692991000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			19645000
	Adjustments for other financial liabilities, current			-4461000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-3428000
	Adjustments for dividend income			0
	Adjustments for interest income			261116000
	Adjustments for share-based payments			69217000
	Adjustments for fair value losses (gains)			-14434000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			5818000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			3014000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-86313000
	Net cash flows from (used in) operations			2773487000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			641124000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			2132363000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			1263821000
	Other cash receipts from sales of equity or debt instruments of other entities			172539000
	Other cash payments to acquire equity or debt instruments of other entities			96601000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			11090000
	Purchase of property, plant and equipment			1113510000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			131190000
	Cash advances and loans made to other parties			272000000
	Cash receipts from repayment of advances and loans made to other parties			508746000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			215342000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-1969405000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			94055000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			541323000
	Repayments of borrowings			160896000
	Payments of lease liabilities			174171000
	Dividends paid			250356000
	Interest paid			76739000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-26784000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			136174000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			136174000
	Cash and cash equivalents cash flow statement at beginning of period			67211000
	Cash and cash equivalents cash flow statement at end of period			203385000